1.audit 审计 +esNwz_
2.attestation 鉴证 h#>L:Wf5E
3.credibility 可信赖程度 QX.6~*m1
4.audit of financial statements 财务报表审计 qMES<UL>
5.agreed-upon procedures 执行商定程序 FJ~_0E#L
6.high levels of assurance 高水平保证 ]H#Rm#q
7.compilation 编制 8='21@wrN
8.reliability 可靠性 t"/"Ge#a
9.relevance 相关性 )_*a7N!
10.professional skepticism 职业谨慎 H!r
Kz
11.objectivity 客观性 }u_EXP8M
12. professional competence 专业胜任能力 I.+)sB?5
13.Senior/CPA-in-charge 项目经理 8V|jL?a~
14.audit engagement letter 业务约定书 BX(d"z b<
15.recurring audit 连续审计 ?h )3S7
16.the client 委托人 Ge:-|*F
17.change CPA 更换注册会计师 %C`'>,t>
18.the existing CPA 现任注册会计师 x*&&?nV Iz
19.the successor CPA 后任注册会计师 E)Qh]:<2v
20.the preceding CPA前任注册会计师 %Mng8r
21.issue the audit report 出具审计报告 fE%[j?[
22.expert 专家 +yb$[E*
23.the board of directors 董事会 HS6Imi
24.knowledge of the entity‘ s business 了解被审计单位情况 4ZJT[zi
25.assess material misstatement risks评估重大错报风险 FW)^
O%2s
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 LlA`Q
Le
27.a general knowledge of —— 初步了解―――的情况 %rDmW?T
28.a more knowledge of—— 进一步了解的情况 OKZam ik~
29.the prior year‘s working papers 以前年度工作底稿 J4[x,(iq(
30.minutes of meeting 会议纪要 Stw+Dm\!
31.business risks 经营风险 R8[iXXjku
32.appropriateness 适当性 o%+A<Ri
33.accounting estimate 会计估计 kyx SIQ^
34.management representations 管理层声明 +# RlX3P
35.going concern assumption 持续经营假设 I*W9VhIOV
36.audit plan 审计计划 P10p<@?
37.significant audit areas 重点审计领域 \'??
38.error 错误 qBBYckS.
39.fraud舞弊 zh^jWu
40.modified or additional procedures 修改或追加审计程序 pcuMGo-#
41.misappropriation of assets 侵占资产 *{.&R9#7U'
42.transactions without substance 虚假交易 ^\vfos
43.unusual pressures 异常压力 V+=*2?1
44.the suspected noncompliance 涉嫌存在违法行为 v$)@AE
45.materialiy 重要性 /m
Q2;*|
46.exceed the materiality level 超过重要性水平 r ,3Ww2X-
47.approach the materiality level 接近重要性水平 V5yxQb
48.an acceptably low level 可接受水平 )&Kn(l)
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 q: Bt]2x
50.misstatements or omissions 错报或漏报 x0u?*5-t
51.aggregate 总计 EtR@sJ<
52.subsequent events 期后事项 xxLgC;>[
53.adjust the financial statements 调整财务报表 kJur
UDo
54.perform additional audit procedures 实施追加的审计程序 uP%axys
55.audit risk 审计风险 m]
0^
56.detection risk 检查风险 Siz!/O!'
57.inappropriate audit opinion 不适当的审计意见 \3Q:K|
58.material misstatement 重大的错报 'YZI>V*
59.tolerable misstatement 可容忍错报 lPRdwg-
60.the acceptable level of detection risk 可接受的检查风险